R&D – What do the latest R&D Tax Relief Tribunals tell us?

Recent R&D Tax Relief Tribunals have expanded the pool of knowledge regarding how the R&D legislation should be correctly interpreted with regard to subsidies and subcontracting, and established with greater clarity some highly relevant R&D tax legal points. This presentation and subsequent Q&A aims to give a specialist insight on these current hot topics from an ex-HMRC inspector and a regulator’s perspective, with consideration of both the impact on current claims and how subsidy and subcontracting is dealt with under the new Merged Scheme for R&D.